IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 43/Agr/2021 (िनधा(cid:330)रणवष(cid:330) / Assessment Year: 2018-19)

Shri Piyush Kumar Bagla ITO, NFAC बनाम/

2, Court of Wards Compound Delhi Vs.

Aligarh (cid:830)थायीलेखासं./जीआइआरसं./PAN/GIR No.AGQPB-8087-J (अपीलाथ५/Appellant) : (ঋ(cid:529)थ५ / Respondent)

अपीलाथ५कीओरसे/ Appellant by : Shri Deepak (Advocate) - Ld. AR ঋ(cid:529)थ५कीओरसे/Respondent by : Shri Shailendra Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 12-02-2025 घोषणाकीतारीख /Date of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 12-04-2021 in the matter of an intimation issued by CPC u/s 143(1) on 21-05-2019. Having heard rival submissions, the appeal is disposed-off as under.

2. From impugned order, it could be seen that the assessee sold 4 properties during the year and reflected Long Term Capital Gains of Rs.12.15 Lacs.